Definition: Consolidated financial statements

Category: Business registers

Financial statements of a group presented as those of a single enterprise. http://ec.europa.eu/eurostat/ramon/statmanuals/files/KS-32-10-216-EN-C-EN.pdf
Source:
Commission Regulation (EC) No 494/2009 of 3 June 2009 as regards International Accounting Standard (IAS) 27, quoted in Eurostat, "Business registers. Recommendations manual", Methodologies and Working Papers, Publications Office of the European Union, Luxembourg, 2010
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